M-ROLLS: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
M-ROLLS
Largest movements
- Cash -€154,803
down €154,803 (-89.8%), from €172,473 to €17,671
mainly Net result for the year (-€132,782) and Tax, wage and social debts (-€48,048)
- Tangible fixed assets -€56,015
down €56,015 (-25.2%), from €222,438 to €166,422
- Receivables within one year +€13,014
up €13,014 (+86.5%), from €15,052 to €28,067
of which Other amounts receivable: +€13,814
- Profit (loss) carried forward -€132,782
down €132,782 (-56.6%), from €234,423 to €101,641
- Tax, wage and social debts -€48,048
down €48,048 (-71.1%), from €67,596 to €19,548
- Debts after one year -€19,200
down €19,200 (-25.4%), from €75,718 to €56,518
- Gross operating margin -€165,705
down €165,705, from €104,459 to -€61,246
- Purchases and services +€85,349
new in 2025: €85,349
- Depreciation +€27,500
up €27,500 (+95.9%), from €28,688 to €56,188
- Turnover +€24,103
new in 2025: €24,103
- Taxes -€12,821
no longer reported in 2025 (was €12,821)
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €409,963 | €212,160 | -€197,803 | -48.2% |
| Fixed assets | 21/28 | €222,438 | €166,422 | -€56,015 | -25.2% |
| Tangible fixed assets | 22/27 | €222,438 | €166,422 | -€56,015 | -25.2% |
| Furniture and vehicles | 24 | €222,438 | €166,422 | -€56,015 | -25.2% |
| Current assets | 29/58 | €187,526 | €45,737 | -€141,788 | -75.6% |
| Amounts receivable within one year | 40/41 | €15,052 | €28,067 | +€13,014 | +86.5% |
| Trade receivables | 40 | €5,409 | €4,609 | -€800 | -14.8% |
| Other amounts receivable | 41 | €9,644 | €23,458 | +€13,814 | +143% |
| Cash at bank and in hand | 54/58 | €172,473 | €17,671 | -€154,803 | -89.8% |
| Total equity and liabilities | 10/49 | €409,963 | €212,160 | -€197,803 | -48.2% |
| Equity | 10/15 | €244,423 | €111,641 | -€132,782 | -54.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €234,423 | €101,641 | -€132,782 | -56.6% |
| Amounts payable | 17/49 | €165,541 | €100,519 | -€65,021 | -39.3% |
| Amounts payable after more than one year | 17 | €75,718 | €56,518 | -€19,200 | -25.4% |
| Financial debts | 170/4 | €75,718 | €56,518 | -€19,200 | -25.4% |
| Amounts payable within one year | 42/48 | €89,822 | €44,001 | -€45,821 | -51.0% |
| Current portion of amounts payable after more than one year | 42 | €20,248 | €21,163 | +€914 | +4.5% |
| Trade debts | 44 | €934 | €3,291 | +€2,357 | +252% |
| Suppliers | 440/4 | €934 | €3,291 | +€2,357 | +252% |
| Taxes, remuneration and social security | 45 | €67,596 | €19,548 | -€48,048 | -71.1% |
| Taxes | 450/3 | €67,596 | €19,548 | -€48,048 | -71.1% |
| Other amounts payable | 47/48 | €1,045 | - | -€1,045 | |
| Turnover | 70 | - | €24,103 | +€24,103 | |
| Non-recurring operating income | 76A | €306 | - | -€306 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €85,349 | +€85,349 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,688 | €56,188 | +€27,500 | +95.9% |
| Other operating charges | 640/8 | €10,700 | €12,014 | +€1,314 | +12.3% |
| Gross operating margin | 9900 | €104,459 | -€61,246 | -€165,705 | |
| Operating profit (loss) | 9901 | €65,070 | -€129,449 | -€194,519 | |
| Financial income | 75/76B | €78 | €1,097 | +€1,020 | +1,311% |
| Recurring financial income | 75 | €78 | €1,097 | +€1,020 | +1,311% |
| Financial charges | 65/66B | €2,230 | €4,431 | +€2,201 | +98.7% |
| Recurring financial charges | 65 | €2,230 | €4,431 | +€2,201 | +98.7% |
| Profit (loss) for the period before taxes | 9903 | €62,918 | -€132,782 | -€195,700 | |
| Income taxes | 67/77 | €12,821 | - | -€12,821 | |
| Profit (loss) for the period | 9904 | €50,097 | -€132,782 | -€182,880 | |
| Profit (loss) for the period to be appropriated | 9905 | €50,097 | -€132,782 | -€182,880 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.